2.3. Self Employed Persons

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If you are self-employed then the level of your contributions range from between 31% to 40% of net earnings, depending on your legal and tax status, and the nature of the business in which you are engaged.

Once again, therefore, the following base figures should be only as a general guide.

Table - Self-Employed

Charge	Rate
Family Benefits	5.40%
Health/Sickness	6.5%
Social Welfare Levy	8%
Invalidity Benefit	2%
Pension	23%
Training Levy	0.15%
Total (say)	45%

There are various exemptions that operate for the self-employed, notably in relation to those starting a business in a development area, or out of unemployment. There are also concesssions for those who only achieve a low profit.

To get a proper understanding of this table you need to read a more detailed review of social security contributions for the self-employed in our pages on Starting a Business.

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Next: Retired Persons